This section applies to the control and issuance of pocket commissions. Pocket commissions are an authorized form of identification media that are designed to provide evidence of the bearer’s authority when contacting the public and/or conducting U.S. Government business with Federal, State, local, or foreign officials as authorized by law, status, or Treasury/bureau regulation. Commissions describe the specific authority and responsibilities of the authorized bearer.

) Pocket commissions will be issued only to those employees who are required to present proof of their authority in the performance of their official duties. With few exceptions, pocket commissions are primarily intended to identify Service personnel to the public when dealing with tax matters. They will not be issued to employees merely to identify themselves for transaction of routine business. Pocket commissions will only be displayed as prescribed in this IRM. Misuse of pocket commissions is a violation of the Rules of Conduct and may be a violation of Federal Law, Title 18, Part I, Chapter 25, Subsection 499 of the U.S. Code.

Pocket commissions are categorized as either "enforcement" or "non-enforcement." Enforcement commissions conform to the format prescribed by the Department of Treasury for Treasury Law Enforcement Officers and may be issued only to individuals in the 1811 series, Special Agents (Criminal Investigation). Non-enforcement pocket commissions are those issued to all other authorized employees.

The Chief, Agency-Wide Shared Services, is authorized to prescribe identification media for use within the IRS.

(2) The Director, Physical Security and Emergency Preparedness, is responsible for oversight of the planning, developing, implementing, evaluating, and controlling of the pocket commission aspect of the Service-wide Identification Media Program.

(3) The Associate Director, Security and Emergency Programs, is responsible for planning, developing, implementing, evaluating, and controlling the pocket commission program.

(4) The Chief, Criminal Investigation, is responsible for control, accountability, authorization, and issuance of enforcement pocket commissions to authorized Criminal Investigation Special Agents in the 1811 Series, Service-wide.

(5) IRS managers are responsible for:

Authorized employees are responsible for safeguarding their pocket commission and must be able to produce their commission at the request of either their manager or their local physical security office to allow for agency accountability of such ID media.

The enforcement pocket commission consists of a tri-fold, black leather, combination shield/pocket commission case, with a cut-out on the inside for the enforcement shield. Inserted inside are laminated upper and lower pocket commission inserts. The upper insert contains the printed legal name and title of the employee. The lower insert contains a description of the bearer’s authority, color photograph and signature of the employee, certification of authority, serial number, and handwritten signature of the authorizing official. The date of issue is incorporated in the serial number.

The non-enforcement pocket commission consists of a red leather folder, embossed in gold on the outside with the Internal Revenue seal, the words "United States Treasury Department, Internal Revenue Service" and a straight line border. Affixed to the inside are laminated upper and lower pocket commission inserts. The upper insert contains the printed legal name and title of the employee. The lower insert contains a description of the bearer’s authority, color photograph and signature of the employee, certification of authority, serial number, date of issue, expiration date, office code, and handwritten signature of the authorizing official.

On non-enforcement commissions, the office code is the geographic code representing the employee’s physical location, as assigned by the issuing office (the same code used on ID cards). Each commission will have a serial number and the suffix "E" on enforcement commissions and "A" on non-enforcement commissions.

Only clear, plastic covers may be used to protect the commission from wear. No other adornments are authorized.

The Commissioner, Deputy Commissioner, Operating Division Commissioner, Chief Counsel, and Chief Officers are the only approving authorities for authorizing positions, under their supervision, for issuance of pocket commissions.

Physical security offices are responsible for issuing non-enforcement pocket commissionsand for maintaining and safeguarding supplies. Pocket commissions may be issued to authorized employees or through their managers. In the case of mass hiring initiatives, all pocket commissions must be issued through the gaining managers of the hired employees.

Criminal Investigation is the designated issuing office for enforcement pocket commissions for Criminal Investigation personnel, Service-wide.

Managers will identify those employees who are required to present proof of their authority when contacting the public and/or conducting U.S. Government business with Federal, State, local, or foreign officials and will initiate requests to add employees to the authorized list of non-enforcement pocket commission holders.

In order to hold a pocket commission, employees must meet the criteria in section 10.2.6.2 of this IRM and must be on the authorized list of non-enforcement pocket commission holders (Exhibit 10.2.6-1.)

To keep the list of non-enforcement authorized pocket commission holders current, recommended changes to the authorized list must be forwarded to the Associate Director, Security and Emergency Programs Office, Physical Security and Emergency Preparedness, Agency-Wide Shared Services. The memorandum requesting the change must provide the title, series, and reason for adding the position (see ▴ Exhibit 10.2.6-2). Changes to the list must be approved by the Chief Officer, Operating Division Commissioner, or Chief Counsel of the requesting organization and must be sent to the Associate Director, Security and Emergency Programs Office for concurrence and distribution to the physical security issuing offices. It is the responsibility of the business unit to provide the Associate Director, Security and Emergency Programs Office any changes to the list of authorized pocket commission holders. It is recommended that the business units review the list at least annually for accuracy and completeness.

For individual pocket commission requests, managers will submit requests for authorized employees by forwarding a memorandum (Exhibit 10.2.6-3) to the appropriate physical security issuing office and inputting a request via the Employee Resource Center (ERC). In the case of mass hiring requests, the business unit hiring coordinator will request pocket commissions for authorized employees by forwarding a memorandum (Exhibit 10.2.6-4) to the Physical Security and Emergency Preparedness, Security and Emergency Programs Office for coordination with the impacted issuing physical security offices. Requests must contain the following information:

Photographs for pocket commissions must be 1 3/16'' wide X 1 1/2'' high. (Photograph should be taken with a forehead distance of 50 inches.) Photographs shall be embedded in the lower insert in the middle of the left-hand side.

The lower pocket commission insert must be signed and dated by an authorized signature authority (Exhibit 10.2.6-5). The Commissioner, Deputy Commissioner, Chief Counsel, Operating Division Commissioner, or the Chief Officers may re-delegate signature authority on their behalf; however, authority may not be re-delegated below the executive level, must be in writing, and a copy of the written re-delegation must be sent to the Physical Security and Emergency Preparedness, Security and Emergency Programs Office in Agency-Wide Shared Services. Rubber-stamped or preprinted facsimile signatures are not acceptable. Commissions must reflect the date of signature (should be in a MM/DD/YY format). Authority to sign pocket commissions may also be re-delegated, by an authorized signature authority, to an official acting temporarily in the position of an authorized signature authority. This authority is usually contained in an official designation of authority to act.

The signature of the employee will be captured electronically and embedded in the lower insert below the photograph.

(5) Each commission will have a unique serial number assigned. Serial numbers are to be obtained from the ID Media Program Manager of the Security and Emergency Programs Office.

(6) The office code of the issuing office will be placed in the upper left corner of the commission, above the photograph.

After the approving signature is obtained, the inserts must be laminated in order to protect them from tampering. The laminated inserts must be affixed to the folder in such a manner as to permit their later removal without mutilating the folder.

When an insert for a pocket commission becomes dirty or mutilated, or the photograph fails to resemble the bearer, the pocket commission holder’s manager should request replacement via memorandum (Exhibit 10.2.6-3). The replaced commission should be returned to the issuing office for destruction.

Pocket commissions will be replaced on a five-year cycle.

In accordance with IRS Restructuring and Reform Act of 1998, Section 3706, IRS employees are authorized to utilize a pseudonym if adequate justification for the use is provided by the employee and its use is approved by the employee’s supervisor. IRS employees authorized to hold a pocket commission may use a registered pseudonym (last name only), in lieu of their legal name, to protect themselves from potential harassment by taxpayers.

No employee may have more than one pocket commission in their possession. If an employee is issued a pocket commission using a registered pseudonym, that individual may not be issued any other pocket commission. If an employee is already in possession of a pocket commission, it must berecovered prior to issuance of a pocket commission using a pseudonym.

Employees may not change back and forth between their legal name and a pseudonym. Once a pocket commission is issued using a pseudonym, the commission should remain in place until the employee transfers to another position or office, separates from the Service, or management substantiates via memorandum that the pseudonym is no longer required.

Requests for pocket commissions using pseudonyms must be made in writing by the employee's manager. The request must include:

The requesting function is responsible for notifying TIGTA when employees are approved to use a pseudonym. Guidance on the issuance of pseudonyms may be found in ▴IRM 1.2.4.

Pocket commissions are the property of the IRS. Immediately upon transfer, suspension, or separation of an employee, the manager must ensure that the pocket commission is recovered. Upon recovery, the pocket commission will be returned to the issuing office and will be held for temporary actions or immediately destroyed. If leather folders are in satisfactory condition, they should be retained for reuse.

If the employee is suspended, the pocket commission will be recovered by the manager and held by the issuing office pending the final determination of action.

When employees are on extended leave without pay, the pocket commission will be recovered by the manager and held by the issuing office until the employee's return. If the leave is expected to continue for more than one-year, the issuing office should destroy the pocket commission.

When an employee transfers to a position under the authority of another authorizing official, to a new geographic location, or to a position where pocket commissions are not authorized, the pocket commission will be recovered and returned to the issuing office for reconciliation of ID media records and destruction of the commission.

Pocket commissions should be destroyed in accordance with the records disposition schedule (see ▴IRM 1.15, Records Management). Pocket commission records must be maintained for at least three years from date of destruction.

Managers have the option to permit the retention of canceled pocket commissions by those eligible, however, such retention will not be automatic. A specific request to cancel and retain the commission must be made by the employee (or next of kin). The manager will then submit a written request to the issuing physical security office at the time the pocket commission is recovered. If the employee does not make a timely request and the recovered commission is destroyed, no replacement commission may be authorized.

Pocket commissions may be cancelled and presented to employees or family members, as appropriate, identified by the following criteria:

Canceled pocket commissions may not be used for purposes of identification but may only be used for display purposes, as mementos (unless covered under the Law Enforcement Officers Safety Act of 2004).

Cancelled commissions shall only be held by the retired employee or next of kin. To minimize the potential for compromise or abuse of cancelled credentials, retirees or next of kinshall not sell or barter cancelled commissions.

Pocket commissions issued in a registered pseudonym may not be used as retirement mementos, for honorary presentations, or for similar purposes. These commissions must be recovered and destroyed.

All pocket commissions to be awarded will be forwarded by mail (see 10.2.6.6 of this Manual for mail instructions) to the appropriate issuing office so that they may be properly cancelled. After cancellation, the pocket commissions will be returned to the employee's manager for presentation to the retiree or the next of kin.

Both insert of each pocket commission will be stamped with a hot stamp validation with the word "MEMENTO" . The stamp must be such that it will leave a color (gold or blue) impression in each insert (into the laminate).

Enforcement commissions will be removed from the black leather case and mounted on a red leather folder before being presented to the retiree or the next of kin. (Criminal Investigation handles all requests for cancellation of enforcement commissions).

Issuance of new or replacement credentials to retirees or persons previously separated from the Service is not authorized. If a retiree loses or misplaces their cancelled credential, a replacement credential may not be authorized.

Records will be maintained on canceled commissions to ensure accountability of each pocket commission.

All pocket commission inserts, upper and lower, both stock and completed, must at all times be under the custody and control of an authorized IRS employee or locked in a security container, even if stored in a secured area, unless more protection is specified.

The alphabetical records required by 10.2.6.13 below must always be under the custody and control of an authorized IRS employee or locked in a security container.

Items listed in (1) and (2) above, when no longer required, must be destroyed in accordance with 10.2.15 of this Manual.

Control and security of non-enforcement pocket commission inserts and supplies will be the direct responsibility of the physical security function. Control and security of enforcement pocket commission inserts and supplies will be the direct responsibility of Criminal Investigation. Blank stock may not be maintained by any other organization.

Form 1930, Custody Receipt for Government Property (or alternate method that captures the same information), will be required for each pocket commission issued. These forms are to be maintained by the issuing physical security office.

Both an alphabetical file and numerical file will be maintained for pocket commissions. Form 1930 will be used for the alphabetical file and Form 6663, Numerical Pocket Commission Record will be used for the numerical file. (A computerized listing is an acceptable alternative, but must be maintained as a separate file from the alphabetical. A paper copy must also be maintained and must be available for review). These files are to be maintained by the issuing physical security office.

If a pseudonym is being used, an additional alphabetical file on the employee's registered pseudonym will be maintained in addition to (1) and (2) above (Form 1930 may be used for this purpose) for purposes of ID media records. Files are to be maintained by the issuing physical security office.

Inventory and destruction records will be maintained by the issuing physical security office. A simple log showing receipt and use of supplies will be kept. Destruction records must be maintained for at least three-years from the date of destruction.

Annually, and on a random basis, the accuracy of the pocket commission records will be audited and reconciled by the issuing physical security office against the numerical and alphabetical files. Results are to be documented and submitted to the ID Media Program Manager of the Security and Emergency Programs Office.